"The following guidelines address the plan amendments that may be needed to obtain a GUST II determination letter [which includes post-1998 issues] where the specimen plan's latest advisory letter is a GUST I letter [addressing only pre-1999 issues]. The guidelines also address the situations in which a request for a GUST II determination letter may require plan restatement, use of Form 5300 instead of Form 5307 and payment of a higher user fee."  MORE >>